Ashton Kutcher, for a second year, is No. 1 on the annual Forbes list of highest-paid television actors, with his "Two and a Half Men" co-star Jon Cryer again tied for second place.

Kutcher, 36, made an estimated $26 million in the period between June 2013 to June 2014, the magazine said, noting that in addition to the hit CBS sitcom his earnings are higher than last year thanks to a contract with the electronics company Lenovo as a spokesman and purported product engineer on tablets.

Snagging runner-up a second year in a row -- this time tied with last year's No. 4, "NCIS" star Mark Harmon -- Cryer earned $19 million from the show and a book advance for his memoirs, due out in 2015.